dependants

[Z43Z43]

What is the name of your state?New Jersey

I know that there are rules that have to be met in order for someone to be considered a dependant. My question is can you claim a friend as a dependant if they live with you for a whole year, make under 3,100 for the 2004 tax year (the exemption amount for 2004) are a resident of the US and you provided more than half of their support for the year. I heard that you may not be able to depending on what state you live in (common law or not common law state) because of cohabitation laws. Do cohabitation laws apply to friends and even if it was your boyfriend/girlfriend how could they prove that. I know Jersey isn't a common law state so you wouldn't be able to claim your boyfriend as a dependant and file as head of household because of the law. I just needed some clarification on that THANKS

 

[abezon]

You forgot the 5th test: the friend is not filing a joint tax return with anyone else.

The "relationship in violation of local law" used to cover unmarried people having a sexual relationship, but I think the Supreme Court case striking all sodomy laws has made any sexual relationship between consenting adult humans legal. Therefore, the fact that an unmarried couple is going at it like bunnies cannot violate local law. If the couple is living together & not having sex, they haven't violated any local laws.

If the "friend" was an illegal immigrant working in your sweat shop as a slave, you couldn't claim him/her as a dependent.